{"id":4401,"date":"2015-07-14T16:14:59","date_gmt":"2015-07-14T22:14:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4401"},"modified":"2026-04-11T13:30:08","modified_gmt":"2026-04-11T19:30:08","slug":"lynda-q-giang","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/07\/14\/lynda-q-giang\/","title":{"rendered":"Lynda Q. Giang"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">07\/14\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-23_lynda_giang.pdf\">15-23<\/a><\/p>\n<p>On November 7, 2014, the Department denied the Taxpayer\u2019s request for refund on her 2008 personal income taxes.\u00a0 On December 4, 2014, the Department denied the Taxpayer\u2019s request for refund on her 2009 personal income taxes.\u00a0 On January 5, 2015, the Taxpayer filed a formal protest to the denials.\u00a0 In 2014, the Taxpayer filed her personal income tax returns for several tax years, including 2008 and 2009.\u00a0 The Department issued refunds for some of the tax years, but denied the refunds based upon the statute of limitations.\u00a0\u00a0 All claims for refund must be filed within three years of the end of the calendar year in which the payment was originally due (Section 7-1-26 NMSA 1978).\u00a0 Therefore, the 2008 claim was required to be filed by the end of 2012, and the 2009 claim was required to be filed by the end of 2013.\u00a0 Both claims were filed in 2014, beyond the three-year statute of limitations.\u00a0 The Taxpayer explained that, though she was still working during the time, she was experiencing serious medical issues at the time the returns were due.\u00a0 She also argued that it was unfair for the Department to keep the money just because she missed a deadline.\u00a0 The Department argued that the statute of limitations is a strict deadline, and that the Taxpayer\u2019s circumstances do not excuse late filing under the statute.\u00a0 The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>07\/14\/2015 15-23 On November 7, 2014, the Department denied the Taxpayer\u2019s request for refund on her 2008 personal income taxes.\u00a0 On December 4, 2014, the Department denied the Taxpayer\u2019s request for refund on her 2009 personal income taxes.\u00a0 On January 5, 2015, the Taxpayer filed a formal protest to the denials.\u00a0 In 2014, the Taxpayer [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4401","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lynda Q. Giang : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/07\/14\/lynda-q-giang\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lynda Q. 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